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1.
《价值工程》2013,(7):145-146
探讨会计性质的文献很多,探讨范围包括自然属性与社会属性,技术性与科学性,系统性,信息性,行为性等。会计的技术属性广为认可,但尚缺乏会计技术是否属于技术,属于哪类技术的研究。文章以技术的概念为研究起点,认为会计技术不属于狭义技术,属于广义技术中的社会技术;分析了会计技术的利润指向性;对会计技术与会计方法进行了辨析。  相似文献   

2.
高鹏革 《民营科技》2014,(10):283-283
跨栏跑训练分为身体训练和技术训练,身体是基础,技术是保证。没有好的技术素质再好也不行。仅就技术训练中容易被忽视的若干问题,如训练中要建立正确的技术概念,要明确跨栏跑技术训练的重点和难点,过栏技术、起跑过第一栏技术、过栏与栏间跑相结合技术和全程跨栏跑技术等技术训练中应注意的问题。谈一点自己的看法。  相似文献   

3.
广播电视技术的应用在当前时代背景下难以满足大众的需求,为了改善这种情况,需要对广播电视技术进行创新,将5G技术应用在其中可实现广播电视领域的发展。通过对5G技术的阐述,明确5G移动通信技术的优势,分析5G网络技术与广播电视发展的关系以及5G技术在广播电视技术中的应用,并且预测分析5G技术在广播电视领域的未来发展,促进广播电视技术的全面发展。  相似文献   

4.
《价值工程》2020,(2):212-213
传感器技术在机电技术中有着非常广泛的应用,作为数据采集的一种重要技术,在信息化社会的今天,传感器技术已经成为一种不可或缺的技术,将其应用到机电技术中,可以有效保证机电设备的稳定性,以及其可靠性。本文对传感器技术进行了简要介绍,阐述了传感器技术在机电技术中的应用意义,探索了传感器技术在机电技术中的具体应用,希望有助于促进传感器技术在机电技术中的深入应用,从而有效促进相关产业的快速发展。  相似文献   

5.
生态技术是国内理论界研究的热点。生态技术是遵循生态学原理和生态经济规律,保护环境、节约资源的技术体系。相对与传统技术,发展生态技术具有重要意义。生态技术有着独特的优势。但正如所有事物一样,生态技术也有自己的局限性。  相似文献   

6.
《企业技术开发》2016,(8):80-81
物联网技术与光通信技术的结合,对于现代信息发展具有重大意义,也是技术发展的方向。文章通过认识光通信技术与物联网,透视物联网基本结构,探索两个技术融合的现实应用,分析光通信技术在物联网技术发展中的现实意义。  相似文献   

7.
假定发展中国家同时进行自主创新和国外技术模仿,运用学习模型分析框架,探讨技术模仿、技术差距、自主创新对发展中国家技术进步的影响。理论分析表明,当发展中国家与发达国家的技术水平差距较大时,发展中国家主要采用技术模仿来缩小与发达国家间的差距。但随着技术差距不断缩小,发展中国家在技术引进的基础上,采用干中学向干中学加工的转换模式,形成自主创新体系。本文运用1990~2008年中美时间序列数据,实证检验了技术模仿、自主创新与技术进步间的关系。发现技术模仿和自主创新的加强是促进我国技术进步的重要变量,而技术差距对我国技术进步具有负面影响。  相似文献   

8.
水处理技术分为物理处理技术与化学处理技术两种,在电厂中通常会采用化学水处理技术。化学水处理技术指的是采用化学药物转化水中的杂质或集中杂质后进行统一处理。文章分析了电厂化学水处理技术的应用情况,包括全膜分离技术、EDTA清洗废水处理技术,同时论述了电厂化学水处理技术的发展趋势。  相似文献   

9.
数控机床是装备制造业的工作母机,其可靠性技术目前已成为制约行业发展的关键共性技术。本文主要对我国数控机床可靠性技术的研究进展进行综合评述,论述数控机床的可靠性建模技术、故障分析技术、可靠性设计技术和可靠性试验技术的研究历程和技术进展。  相似文献   

10.
田鸣  李硕 《民营科技》2011,(2):33-33
机电一体化技术是多学科交叉综合的一项技术,是机械技术与微电子技术、信息技术互相渗透的产物,随着科学技术迅速发展,机电一体化技术的应用也越来越广泛。现对机电一体化技术的应用进行阐述,并对其发展进行探究。  相似文献   

11.
Workfare programs are state-instituted programs that require able-bodied persons with children of school age who wish to claim welfare payments to participate in job training programs, and, eventually, to enter the work force. The philosophy of workfare is based on the value of work and the goal of self-determination. However, as a mandatory program for welfare recipients, workfare requires of those recipients certain duties which, according to those who challenge workfare, interfere with the freedom to choose what one will do with one's life. Whether some form of workfare will be adopted as part of our national welfare system remains to be seen. What the debate about such a program suggests is that welfare, in itself, by ignoring the necessity of security and education for full human agency, neither satisfies basic needs nor prepares its recipients for any life other than that of dependency. With all its difficulties workfare nevertheless presents an alternative to welfare that, at least in theory, more closely identifies its purpose with the values of our society.  相似文献   

12.
A bstract . "Structuralism" and "functionalism" facilitate an analysis of the evolution oi economic thought as a series of cultural, institutional , and socioeconomic challenges and responses. The methodologies of "structuralism" and "functionalism," like Hegelian dialectics, 1 to which they are closely related, do not consider thought systems or socioeconomic systems in terms of fixed and stable relationships but in the light of dynamic processes of change. They emphasize communication, feedback , and continuity. The aim of these methodologies is to facilitate the analyses of changes in interrelationships which constitute the processes of evolution. The economist is concerned with the theoretical analysis of socioeconomic processes. His task can be facilitated by describing and analyzing structural-functional relationships of the economy and its parts. However, the methodologies of structuralism and functionalism cannot be used to predict theoretical developments. At best they can be utilized to select from some set of possible alternatives.  相似文献   

13.
The objective of this paper is to present the impact of packaging material on sustainability. The article analyzes the size of the problem that arises from the use of packaging and the effect of various types of packaging material on waste management. The data on solid waste from the United States and the European Union reinforce that the problem is not only huge but also requires immediate attention. The research found that paying attention to packaging has the potential to improve economic, environmental, and social sustainability. Reducing packaging in supply chains improves profitability for organizations, reduces environmental impact, and helps societies in lowering the cost of disposal. The cost of packaging materials and the costs of disposal and landfill, are borne by the end consumers. Suggested approaches to minimizing the generation of packaging waste include concerted efforts for reducing packaging throughout supply chains where elimination of packaging is not feasible, the formation of a global policy on the use and disposal of packaging materials, and educating consumers.  相似文献   

14.
This study is an investigation of the effect of profit-sharing on labor productivity. When monitoring labor performance is costly for management, a regular wage/salary contract is insufficient to induce profit-maximizing behavior from the worker. The authors demonstrate that when this profit-maximizing behavior can be induced only through profit-sharing, a linear profit-sharing program will increase productivity and the welfare of both management and labor. The benefit from profit-sharing is increasing up to the point where the utility of additional income is offset by the negative utility of extraordinary effort (working harder or providing higher quality work). The income effect, i.e., the change in negative utility of extraordinary effort given a change in income, can potentially either increase or decrease the point at which the income-effort tradeoff-reaches zero.  相似文献   

15.
A bstract    This paper provides a few historical notes on government involvement in health, followed by a summary of the theoretical arguments that economists offer in its support. Irving Fisher's views and recommendations about health are examined in the light of today's perceptions concerning health, health economics, and health policy. The wide variety of roles that the U.S. and other governments currently play in health is reviewed, and the ability of economics to explain these roles is assessed. The consequences of government involvement for the health of populations, for expenditures on health care, and for political and social stability are examined. The paper concludes with an overview of new worldwide trends in health policy and some probable explanations for these trends.  相似文献   

16.
We investigate the issue of offshoring in a general-equilibrium model of two countries and one sector of increasing returns to scale. Our model uncovers that offshoring occurs and endogenously evolves in a bell-shaped pattern when trade costs decline, explaining some stylized facts in developed countries. Furthermore, this simple framework can be applied to examine the welfare issue. We find that a fall in offshoring costs benefits the high-wage country but hurts the low-wage country. On the other hand, the low-wage country benefits with trade liberalization. The impact of falling trade costs on the welfare of the high-wage country depends on the values of offshoring freeness.  相似文献   

17.
This paper examines an equilibrium growth model in which production activities generate environmental pollution that has a negative welfare effect and in which individual households' subjective discount rate is a function of individual consumption, which is internal to each household, and of total pollution, which is an external factor to the individual agents. It is shown that there may exist multiple steady states and that the dynamic equilibrium may display indeterminacy, depending on the properties of the discount-rate function, the pollution-capital relationship in production technology, and the pollution-consumption relationship in instantaneous utility. The long-run effects of tighter environmental policy are subsequently examined, and the results are also found to be dependent on the above factors.  相似文献   

18.
The paper attempts to make a clear distinction between three broad families of statistical indices: association, agreement, and what one may call equity. The need for this distinction arises in social research, for example, where reliability (accuracy, reproducibility, and stability) is assessed by measures of association rather than agreement. In this application, the assumptions built into an association measure conflict with the reality that gives rise to reliability data. A second motivation for this distinction is that association measures tend to express chance as the product of two potentially very different frequency distributions, agreement as the product of two identical distributions, and equity ignores such distributions altogether. A third motivation for this distinction is that the probability distribution of such measures does not depend on whether they are linear or non-linear, symmetrical or asymmetrical, or whether they express predictability or the extremality of a frequency distribution, but on their family membership. Notions of association, agreement, and equity have inherently nothing to do with the (nominal, ordinal, interval, and ratio) ordering in data. The 2-by-2 case is therefore chosen as the basis of the proposed distinction. All statistical indices, whether they are designed to characterise multivariate data or to identify complex orderings, ought to be applicable to this most reduced case of two variables, making one distinction in each. To test a coefficient's membership in one of the three families, nothing more complex is needed.  相似文献   

19.
This paper assesses the implications of U.S. budget and current account deficits for financial and economic stability. The primary focus is on the behavior of interest rates in response to deficits, then effects on the economy through the financial system. The paper argues, and shows with empirical evidence, including from a large-scale econometric model, that expected, but not realized, budget deficits affect interest rates. Under certain circumstances, particularly near full employment, sustained budget and current account deficits can lead to financial disarray and a severely constrained economy.  相似文献   

20.
The paper analyzes the employment policy of a firm that can vary both hours and the level of employment. The analysis differs from previous work in the adjustment cost literature in that the firm is able to change its employment not only through hires, layoffs, and quits, but also by recalls of employees who were previously laid off. Thus, we introduce the possibility of the firm inventorying the labor input. It is shown that this labor inventory potential is necessary if the firm is to ever lay off workers. Further, it is demonstrated that linear rather than strictly convex adjustment costs are then required if the firm is to always recall employees who were previously laid off prior to hiring new workers.  相似文献   

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